https://www.taxtmi.com/caselaws?id=8914 Amendment of pending revision petitions should be allowed where a later final appellate decision changes the legal position and makes the revised contention necessary. The High Court noted that the revision petitions had been filed before the Tribunal decided the related appeal, and the amendment sought only after that later decision. Because the factual and legal position was identical to the earlier appeal, the amended ground was not a new dispute introduced for the first time but a contention that had become necessary to raise. The revision should therefore be considered on merits, in favour of the assessee. en-us Mon, 12 Feb 1973 00:00:00 +0530 Wed, 17 Jun 2009 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8914 Amendment of pending revision petitions should be allowed where a later final appellate decision changes the legal position and makes the revised contention necessary. The High Court noted that the revision petitions had been filed before the Tribunal decided the related appeal, and the amendment sought only after that later decision. Because the factual and legal position was identical to the earlier appeal, the amended ground was not a new dispute introduced for the first time but a contention that had become necessary to raise. The revision should therefore be considered on merits, in favour of the assessee. Case-Laws Income Tax Mon, 12 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8914